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THE CITY OF SOUTH BEND <br />2004 BUDGET -SUMMARY OF MAJOR CHANGES FROM 2003 <br />PARKS AND RECREATION DEPT - POTAWATOMI ZOO (Fund #201-1104) <br />2002 2003 <br />Actual Actual <br />REVENUE: <br />Tax Allocation for Zoo Operating Expenditures 901,420 905,426 <br />User Fees: <br />Zoo Entrance Fees 268,234 337,856 <br />Tram /Pony /Camel Rides 3,348 2,871 <br />EduceBan Receipts 21,113 29,611 <br />Animal Feed Vending 16,896 17,885 <br />Stroller /Wagon Rentals 1,944 2,272 <br />Zao Giftshop Receipts 91,146 133,864 <br />Concessions 0 0 <br />Greenhouse Entrance Fees 4,046 4,022 <br />Zoo Miscellaneous Revenues 5,805 5,799 <br />Total User Fees 412,532 534,160 <br />Other Revenue 4,960 501 <br />Total Revenue 1,318,912 1,440,107 <br />Total Revenue Increase/(Decrease) -excluding Tax Allocation <br />Revenue Increase/(Decrease) as a Percent -excluding Tax Allocation <br />2003 4nticipated 2004 <br />Budget Changes Budget <br />722,981 376,400 a 1,099,381 <br />310,000 20,000 330,000 <br />5,000 0 5,000 <br />18,000 2,000 20,000 <br />21,000 0 21,000 <br />2,100 0 2,100 <br />100,000 0 100,000 <br />0 82,500 82,500 <br />6,000 (2,000) 4,000 <br /> 0 <br />462,100 102,500 564,600 <br />2,000 1,500 3,500 <br />,187,081 480 400 1.667.481 <br />2002 2003 <br />Actual Actual <br />104,000 <br />22.4% <br />2003 Salary Personnel Insurance Other 2004 % of <br />Budget Ordinance Changes Increase Changes Budget Change <br />EXPENDITURES: <br />Personnel Costs: <br />Salaries 747,248 749,333 786,403 23,408 (39,520)b 0 20,500 d 790,791 <br />Benefits 157,186 170,362 174,318 2,727 (4,604)b 39,741 c 5,678 a 217,860 <br />Total Personnel Costs 904,434 919,695 960,721 26,135 (44,124) 39,741 26,178 1,008,651 <br />Supplies: <br />Zoo Feed 63,612 87,065 80,000 0 0 0 0 80,000 <br />Medical 8 Safety Supplies 10,216 14,963 17,551 0 0 0 (495) 17,056 <br />Zoo Giftshop Inventory 38,829 64,161 70,000 0 0 35,000 0 105,000 <br />Repairs & Maintenance Materials 22,576 18,238 31,750 0 0 0 (2,953) 28,797 <br />Operation/Maintenance Supplies 8,308 12,476 13,138 0 0 0 1,987 15,125 <br />Other Supplies 25,862 29,798 33,630 0 0 0 8,785) 24,845 <br />Total Supplies 169,403 226,699 246,069 0 0 35,000 (10,246) 270,823 <br />Services: <br />Utilities (Gas, Electric & Water) 149,634 174,583 171,014 0 0 0 15,625 186,639 <br />Veterinarian Services 11,211 10,117 14,000 0 0 0 0 14,000 <br />Education, Training & Travel 4,668 8,349 6,700 0 0 0 0 6,700 <br />Other Services 52,226 64,100 64,494 0 0 0 (1.741) 62,753 <br />Total Services 217,739 257,149 256,208 0 0 13,884 270,092 <br />Capital 13T 0 0 0 0 <br />Other Charges: <br />Administration Fee (General Fund) 26,401 35,113 35,113 0 0 0 1,055 36,168 <br />Central Services 985 1,451 1,451 0 0 0 233 1,684 <br />Total Other Charges 27,386 38,584 38,564 0 0 0 1,288 37,852 <br />Total Expenditures 1,319,099 1,440,107 1,499,562 26,135 (44.124) 74.741 31.104 1,587,418 <br />Total Expenditureslncrease/(Decrease) <br />Expenditureslncrease/(Decrease)as a Percent <br />Expenditures Increase/(Decrease) -excluding Unusual Item but not Insurance Increase <br />Expenditures Increase/(Decrease) as a Percent -excluding Unusual Item but not Insurance Increase <br />Revenue Over/(Under) Operating Expenditures (187) 0 31( 2,481) <br />NOTES: <br />a -Reflects the increase tax allocation needed to support the overall division's expenditure decrease that have not been covered <br />by other revenue. <br />b -Represents elimination of one General Curator -Zoo. ($39,520). <br />c - Includes an average cost increase of 76 % for the City's Self-Insurance Health Plan plus any necessary changes from last year's budget regarding <br />coverage options chosen by employees (i.e., family, single or rebate). <br />d -Reflects the transfer of part-time personal costs attributed to the elimination of the Concessions Division. <br />e -Also includes a increase of the City's mandated contributions to the State's PERF plan which was 3.25% of total salary in 2003 to 4.00 % in 2004. <br />This rate is determined by the Indiana Board of Trustees of PERF on an annual basis. <br />f -Reflects the transfer of cost attributed to the elimination of the Concessions Division. <br />87,856 <br />5.9 <br />52,856 <br />3.5% <br />80,063 <br />4.8% <br />9.1 % <br />